Corporate Social Responsibility : Keterkaitan Letak Geografis Terhadap Desain Program dan Pelaporan Perusahan

Sagitaningrum, Deasy and Koan, Dianne Frisko (2016) Corporate Social Responsibility : Keterkaitan Letak Geografis Terhadap Desain Program dan Pelaporan Perusahan. Jurnal Ekonomi dan Bisnis, 18 (3). pp. 43-58. ISSN 1979-6471

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Abstract

This research aims to analyze the role of the geographical area surrounds company in the linkage with the design of corporate social responsibility (CSR) program and CSR reporting. This study uses qualitative approach by comparing two companies in different location. They are Indonesian companies (PT Indo Tambangraya Megah Tbk) and Australian company (OZ Minerals). Content analysis method is used to collect the public data. The result conveys factual information that the geographical area, natural environment, local value, and government policy create the differences for each company in designing the CSR program and the ways companies provide CSR report. Company which is located in cultural society are tend to design the CSR program by regarding the cultural values. Company which is located in certain jurisdiction tends to report CSR based on the regulated standard. Moreover, environment, education, health, and economic condition are also considered in designing CSR programs

Item Type:	Article
Uncontrolled Keywords:	geographic, CSR program, CSR reporting
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Dianne Frisko K. 205904
Date Deposited:	10 Apr 2023 07:27
Last Modified:	19 Apr 2023 07:54
URI:	http://repository.ubaya.ac.id/id/eprint/43892

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